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The relevance of the chosen topic is that profit is the main purpose of the enterprise and the main factor that ensures its development. The aim of the article was to find ways to improve the management of profit formation sources of the agricultural enterprise, to study the value of profit in the financial and economic activity of the enterprise. The potential for economic development of a country also depends to a large extent on its resource potential — natural resources, production facilities, skilled personnel, etc. But the most important component of this potential is business efficiency and profitability. Therefore, the formation of a rational structure of sources of financial resources to finance the necessary amount of costs and ensure the desired level of profit is one of the most important tasks of management. It is substantiated that profit maximization is one of the main tasks of the financial manager, which in order to solve it requires optimal decisions in the sphere of capital investments, management of the structure and cost of capital, income and expenses, fixed and working capital. The steady growth of profits is the result of effective management of the entity's finances as a whole. It is decided that the volume and structure of financial resources are determined by a number of factors. To finance its operations, an agricultural enterprise requires a sufficient amount of financing, which depends on the period of circulation of the assets and their corresponding liabilities. In every agricultural enterprise, in order to successfully manage the sources of profit generation, it is necessary to apply a system of accounting and analysis indicators at all stages of the production organization. Based on the research, it can be concluded that the profit of the agricultural enterprise is fully amenable to management actions based on certain principles and scientific approaches. This again emphasizes that effective management tools must be used to manage the profit of the enterprise as an economic entity that is of great importance to the enterprise and is intended to perform a stimulating function in its activity.

DEVELOPMENT ASPECTS OF MANAGEMENT OF PROFIT FORMATION SOURCES OF THE ENTERPRISES IN AGRICULTURUL INDUSTRY